Submitting an appeal — real estate taxes

You may make an appeal against a real estate tax demand once the Tax Administration’s assessment process has finished. Appeals are made by preparing a claim of adjustment addressing it to the Adjustment Board (in Finnish: oikaisulautakunta; in Swedish: rättelsenämnden). This guidance concerns individual and corporate taxpayers alike. Check the length of the appeal period from the "Instructions for appeal" enclosed with the decision letter.

Who may submit an appeal?

Those who may appeal decisions on real estate tax are the taxpayers themselves, and those responsible for paying the tax.

How to appeal 

File in MyTax

You can also file a claim for adjustment on paper (no 3353, in Finnish and Swedish only).

Alternatively, you can write out the claim in your own words. Make sure you always include the following information:

The following information is required:

  • Appellant's personal identity code or Business ID  
  • Property code
  • The tax year that the claim concerns
  • The requested changes to the tax assessment  
  • The reasons why you ask for the changes.  

Always enclose supporting documentation unless it has already been submitted to the Tax Administration. If you have an agent handling your taxes and you wish to have the decision sent to him or her, please indicate this on your request and give the agent's address as appropriate.

If you file the claim for adjustment with the paper form, you can find the return address on the first page of the form.

Alternatively, deliver it to any tax office.

Time limits

Claims against real estate taxes must be made within 3 years of the beginning of the calendar year following the assessment. For tax year 2016 and years before that, the appeal period is 5 years of the beginning of the calendar year following the assessment. Check the tax year and read the "Instructions for appeal" enclosed with real estate tax demand.

If the last day of a calendar year falls on a Saturday or Sunday, the end date of the appeal period is the following business day. Note: both for paper filing and electronic filing in MyTax, it is required that claims for adjustment arrive at the Tax Administration by 4:15 pm on the appeal period’s last day.

Check the appeal periods by various tax years
Tax year Claim must arrive no later than (dd.mm.yyyy)
2015 Appeal period has expired 31.12.2020
2016 31.12.2021
2017 31.12.2020
2018 31.12.2021
2019 2.1.2023
2020 2.1.2024

Example: Niilo owns the land on which his house is located, and he lives there with his family.  Niilo has given the details of his real property to the Tax Administration as required. The Tax Administration uses the details to assess the amount of real estate tax applicable.

In March 2020, Niilo received his 2020 real estate tax demand. There was an error in it that he did not notice until the autumn, when the Tax Administration had already completed the assessment of real estate taxes. The assessment process had ended in September 2020, so Niilo's claim must arrive at the Tax Administration by 2nd January 2024.

The appeal periods in the Example are also in force for corporate taxpayers.

The appeal period may be shorter if the Tax Administration is the appellant

Real estate taxes may be subject to appeals also made by the Tax Administration if new information, affecting the assessment, arrives afterwards.  Similarly as with other decisions, taxpayers may submit a claim of adjustment to the Adjustment Board against a tax decision resulting from an appeal made by the Tax Administration.

Check the length of the appeal period from the "Instructions for appeal" enclosed with the decision letter. The length is either 3 or 5 years depending on whether the decision was made before or after 1 January 2017.

Only claims submitted within the appeal period are processed

Claims of adjustment must be delivered to the Tax Administration before the appeal period is over. Documents must be sent off by post in time to arrive to the Tax Administration no later than on the last day of the appeal period by 4:15 pm. Note: if you send your claim in MyTax, you must do so by 4:15 pm on the last day, as well. Claims that arrive late will not be considered.

Tax must be paid even if an appeal is pending

You must pay your taxes by their original due dates. If you leave a tax unpaid, it will collect interest, even if you have made a claim for adjustment for it. However, you may request the Tax Administration to prevent or postpone any recovery of tax by enforcement while your claim is being processed. Read more about interruption of enforced recovery. If the recovery of the tax is prevented of postponed, the original overdue amount will continue to accrue late-payment interest as normal.

Appeals to the Administrative Court and Supreme Administrative Court

If you disagree with the Adjustment Board's decision and wish to make a further appeal, you must do so to the Administrative Court.

  • The appeal period is 60 days of the date when the Adjustment Board's decision was served. 

Appeals must be delivered to the Administrative Court by the end of the appeal period. They must arrive no later than 4:15 pm on the appeal period’s last day. Check the addresses of Administrative Courts (www.oikeus.fi).

Alternatively, you can send the appeal via the e-service of the Administrative and Special Courts (in Finnish and Swedish only).

If you disagree with the ruling of the Administrative Court, it may be possible to appeal to the Supreme Administrative Court, if you receive permission to do so from the court. Appeals must be submitted within 60 days of notice of the Administrative Court’s ruling.

Appeals to Administrative and Supreme Administrative Courts may involve the payment of a fee.